February 11, 2002
CLA-2-64:RR:NC:TA:347 H87247CATEGORY:CLASSIFICATIONTARIFF NO.:6403.99.60 ; 6403.99.90
Ms. Sandra Kobs
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051RE: The tariff classification of footwear from China
Dear Ms. Kobs:
In your letter dated January 22, 2001 you requested a tariff classification ruling.
The submitted half pair sample, identified as style name “Titan” is an open-toe, open-heel sandal that has an adjustable hook-and-loop strap crossing at the instep and an adjustable hook-and-loop closure at the ankle. The sandal has a predominately leather upper external surface area and consists of straps that crisscross at the instep and around the heel and ankle. The external surface area of the upper, as you state, consists of 72% leather, 23% rubber/plastics and 5% textile materials. The leather external surface area material component parts of this sandal’s upper overlay some of the rubber/plastic component parts of the sandal straps and are lasted under the insole to add structure and strength to the upper. The sandal also has a molded rubber/plastic bottom.
Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, these shoes are considered “unisex” in sizes up to and including American men’s size 8.
The applicable subheading for this sandal, identified as style “Titan,” in American men’s size 8.5 and larger will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not covers the ankle; for other persons. The rate of duty will be 10% ad valorem.
We also note that the submitted sample is not properly marked with the country of origin. Therefore, if imported as is, this sandal will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sandal would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.”
We are returning the sample as you requested.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,